MARTIN v. C. I. R.

No. 76-1555.

548 F.2d 633 (1977)

James R. MARTIN and Veneda R. Martin, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 20, 1977.


Attorney(s) appearing for the Case

James R. Martin, Veneda R. Martin, pro se.

Gary R. Allen, Sharon A. Darling, Scott P. Crampton, Gilbert E. Andrews, Asst. Attys. Gen., Tax Div., Dept. of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., for defendant-appellee.

Before PHILLIPS, Chief Judge, and PECK and LIVELY, Circuit Judges.


PER CURIAM.

This appeal, perfected from an order of the United States Tax Court finding a deficiency in the plaintiffs-appellants' taxes due for the year 1972, has been submitted for consideration under Rule 3(e), Rules of the Sixth Circuit.

The deficiency resulted from the disallowance of a deduction taken by taxpayers on their income tax return for tuition paid to send their child to private schools, claimed as a medical expense because of the deafness of...

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